Difference between revisions of "Washington Taxation"

From FamilySearch Wiki
Jump to navigation Jump to search
m (Text replacement - "?availability=Family%20History%20Library" to "")
 
(4 intermediate revisions by 2 users not shown)
Line 8: Line 8:
  
 
== Online Resources ==
 
== Online Resources ==
*'''1857-1875''' [https://www.familysearch.org/search/catalog/1878878?availability=Family%20History%20Library Washington, State Auditor territorial assessments, 1857-1875]
+
*'''1857-1875''' - [https://www.familysearch.org/search/catalog/1878878 Washington, State Auditor territorial assessments]
*''' 1869-1874''' [https://www.familysearch.org/search/catalog/521400?availability=Family%20History%20Library Washington Internal Revenue assessment lists, 1869-1874]
+
*''' 1869-1874''' - [https://www.familysearch.org/search/catalog/521400 Washington Internal Revenue assessment lists]
*'''prior to 1891''' [https://www.familysearch.org/search/catalog/502246?availability=Family%20History%20Library Family records of Washington pioneers prior to 1891]  Available only at the Salt Lake Family History Library
+
*'''1917-1924''' - [https://www.familysearch.org/search/catalog/573266 Certificate of head tax paid by aliens arriving at Seattle from foreign contiguous territory]. These are sorted by years, but are not sorted alphabetically inside of each year.
*'''1917-1924''' [https://www.familysearch.org/search/catalog/573266?availability=Family%20History%20Library Certificate of head tax paid by aliens arriving at Seattle from foreign contiguous territory]  These are done by years-scroll down until you come to the years you want, click camera on the right to open. They are also not alphabetical.  
 
 
 
  
 
== Why Use Tax Records ==
 
== Why Use Tax Records ==
Line 22: Line 20:
  
 
=== County Level ===
 
=== County Level ===
Washington's only tax records are for real and personal property, which were both taken at the county level. The records are held by the county assessors and the county treasurers. In some cases, the Washington State Archives' regional branches have acquired older records. These branches are excellent places to begin searching for county tax records. Not all county tax records have survived. Inheritance tax records are on microfilm at the Washington State Archives from 1901 until the tax was discontinued in 1981.
+
Washington's only tax records are for real and personal property, which were both taken at the county level. The records are held by the county assessors and the county treasurers. In some cases, the Washington State Archives' regional branches have acquired older records. These branches are excellent places to begin searching for county tax records. Not all county tax records have survived. Inheritance tax records are on microfilm at the Washington State Archives from 1901 until the tax was discontinued in 1981.<ref>[https://wiki.rootsweb.com/wiki/index.php/Washington_Tax_Records Red Book]</ref>
<ref>[https://wiki.rootsweb.com/wiki/index.php/Washington_Tax_Records Red Book]</ref>
 
  
 
=== State Level ===
 
=== State Level ===
There are three Depositories for the state of Washington, one is Digitizing records.  They are:
+
 
 +
There are three Depositories for the state of Washington, one specializes in digitizing records.   
  
 
'''Washington State Archives'''<br>
 
'''Washington State Archives'''<br>
Line 46: Line 44:
 
Phone: (425) 564-3940<br>
 
Phone: (425) 564-3940<br>
 
[https://www.sos.wa.gov/archives/archives_puget.aspx Puget Sound Regional Branch]<br>
 
[https://www.sos.wa.gov/archives/archives_puget.aspx Puget Sound Regional Branch]<br>
 +
 +
*'''prior to 1891''' - [https://www.familysearch.org/search/catalog/502246 Family records of Washington pioneers prior to 1891].  Available only at the Salt Lake City, UT Family History Library.
  
 
[[Image:Tax money bag.jpg|right|200px|Tax money bag.jpg]]
 
[[Image:Tax money bag.jpg|right|200px|Tax money bag.jpg]]
Line 51: Line 51:
  
 
Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses.  For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264  Creation of the IRA]</ref>
 
Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses.  For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264  Creation of the IRA]</ref>
 
 
*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]
 
*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]
 +
*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
  
*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
+
What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.
  
 
== References ==
 
== References ==
 
<references/>
 
<references/>
 
 
 
  
 
{{Washington|Washington}}
 
{{Washington|Washington}}
 
[[Category: Washington, United States]]
 
[[Category: Washington, United States]]
 
[[Category: Taxation]]
 
[[Category: Taxation]]

Latest revision as of 08:09, 12 August 2020

Washington Wiki Topics
Washington flag.png
Beginning Research
Record Types
Washington Background
Cultural Groups
Local Research Resources
Moderator
The FamilySearch moderator for Washington is AdkinsWH

Online Resources[edit | edit source]

Why Use Tax Records[edit | edit source]

By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.

Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.

How to Use Tax Records for Washington[edit | edit source]

County Level[edit | edit source]

Washington's only tax records are for real and personal property, which were both taken at the county level. The records are held by the county assessors and the county treasurers. In some cases, the Washington State Archives' regional branches have acquired older records. These branches are excellent places to begin searching for county tax records. Not all county tax records have survived. Inheritance tax records are on microfilm at the Washington State Archives from 1901 until the tax was discontinued in 1981.[1]

State Level[edit | edit source]

There are three Depositories for the state of Washington, one specializes in digitizing records.

Washington State Archives
Address: 1129 Washington St SE
Olympia, WA 98501
Phone: (360) 586-1492
Washington State Archives

Washington State Archives, Digital Archives
960 Washington Street
Cheney, WA 99004
(509) 235-7500
Washington State Archives, Digital Archives

Puget Sound Regional Branch - Washington State Archives
Pritchard-Fleming Building
3000 Landerholm Circle SE, MS-
Address: Bellevue, WA 98007
Phone: (425) 564-3940
Puget Sound Regional Branch

Tax money bag.jpg

Tax Laws[edit | edit source]

Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. [2]

  • To learn more about this Collection click here
  • To learn more about the Civil War taxes click here

What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.

References[edit | edit source]